Türkiye: Pillar Two filing opened for global minimum top-up tax
The announcement applies to multinational enterprise (MNE) groups exceeding the Turkish lira equivalent of €750 million in annual consolidated revenue.
The tax administration on June 1, 2026, announced that the global minimum top-up corporate tax return was opened for application. The return is used to report and pay Pillar Two top-up tax under the income inclusion rule (IIR) and the undertaxed profits rule (UTPR).
The announcement applies to multinational enterprise (MNE) groups exceeding the Turkish lira equivalent of €750 million in annual consolidated revenue.
For more information, contact a KPMG tax professional in Türkiye:
Fatma Büyükdemirci | fbuyukdemirci@kpmg.com
Beyza Özsoy | bozsoy@kpmg.com